We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to pay Class 2 self-employed National Insurance contributions - online, bank transfer, cheque, payslips.
Check whether you need to report and pay any tax on income you make apart from your main job or earnings.
Getting help with tax returns, allowances, tax codes, filling in forms and what to do if you owe HMRC
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company.
Plan your retirement income - State Pension, improve your pension, pay National Insurance, check your State Pension age
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
Complain to HMRC about the service you received: what you need to do, what happens when you complain, disagree with a decision
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs.
What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn EX320 and EX326 gu…
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
Use HM Revenue and Customs’ (HMRC) tax checker to get an estimate of how much Income Tax you should have paid in a previous tax year.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
What to do if you go to work or retire abroad - sending HMRC a P85 or tax return, paying National Insurance and claiming benefits, visiting the UK after you've left
How to make a will: making sure it's valid, using a solicitor and changing it when your circumstances change
Download HMRC's free payroll software Basic PAYE Tools
Tell HMRC about changes to your PAYE company car or fuel benefit details
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).